Location Based System And Method For Calculating Sales And Use Tax

2. The method of claim 1, further comprising a spatial database storage and management system of the tax area consisting of the same attribute and geographic and geometric elements in the tax area vector data.

3. The method of claim 1, wherein the method is based on coordinate-based data models in the form of vector data in the form of a polygon, point or line.

4. The method of claim 1, wherein the method uses at least six decimal places for latitude resulting in a horizontal precision of ±1.11 meters or approximately 3.6 foot radius emanating from the geographic coordinate or precision based on current performance levels specified by the GPS SPS.

5. The method of claim 1, wherein the method uses at least six decimal places for longitude resulting in a horizontal precision of ±0.955 meters or approximately 3.2 foot radius emanating from the geographic coordinate or precision based on current performance levels specified by the GPS SPS.

6. The method of claim 1, wherein the method utilizes a boundary and survey system to collect information about selected legally defined geographic tax areas so that each tax jurisdiction can update boundary and survey changes based on a legal action by the governing authority.

7. The method of claim 1, wherein coordinate-based data models and spatial databases for tax jurisdictions are available from national governments, state governments, county, province, region or parish governments, incorporated places such as cities, towns, villages and any other tax area authorized by law.

8. The method of claim 1, further comprising converting raster data to a coordinate-based data model and to a spatial database in the geographic information system network.

9. The method of claim 1, wherein the geographic coordinate data is selected from a group consisting of latitude or longitude, and/or a vertical coordinate.

10. The method of claim 1, wherein the geographic coordinate data is a vertical coordinate.